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1031 Exchange Rules

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1031 Exchange Rules

When choosing a replacement 1031 exchange income real estate for the 1031 exchange, the real estate investor must follow one of the following 1031 exchange rules:

  • The Three-Income Real Estate Rule - No more than three income real estate regardless of their market values, may be chosen as potential replacement income real estate within 45 days of the close of escrow on the relinquished income real estate. Said income real estate must be acquired within 180 days of the close of escrow on the relinquished income real estate.

  • The 200% Rule - Stipulates that the aggregate value of all replacement income real estate in the exchange must not exceed 200% of the value of the relinquished income real estate at the time of sale.

  • The 95% Exception - Finally, the 95% rule stipulates that the aggregate value of all like kind replacement income real estate must account for at least 95% of the value of the relinquished income real estate at the time of sale in order for the exchange to qualify. This rule applies only if rules 1 and 2 are invalid.

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